![Sigrid Hemels. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=rPVdofVF)
Sigrid Hemels
Gästprofessor
![Sigrid Hemels. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=rPVdofVF)
Charitable organisations
Författare
Redaktör
- Christiana Panayi
- Werner Haslehner
- Edoardo Traversa
Summary, in English
This chapter focuses on the direct taxation issues arising vis-à-vis charities. Many charitable organizations are active in the EU. Because of their important role in civil society, they are often granted a special status in national tax legislation. The charity itself is not always the direct or statutory beneficiary of the tax incentives. However, the idea behind these incentives is that indirectly, or economically, the charity benefits. Definitions and tax legislation applicable to charities vary widely. Traditionally, some charities, such as missionary work, health organizations and development organizations were always crossing borders. With ongoing globalization, other charities, such as arts organizations and universities also initiated activities abroad. Charities that did not confine themselves to the territory of their country of residence, came in the realm of EU law, for example, because of cross border investments, fundraising activities and competition with foreign charities.
In the past 15 years, European Union law and especially the fundamental freedoms included in the Treaty on the Functioning of the European Union have had a significant impact on charities. The impact could have been bigger if the Proposal for a Regulation on the Statute for a European Foundation (EF) had been adopted. In that case, a European legal form for charities would have been introduced. The Proposal obliged Member States to treat the EF, its donors and its beneficiaries equal to resident charities and to grant to them the same tax incentives. However, the Member States could not agree on this Proposal, even not after the tax provision was omitted, and it was withdrawn.
In the past 15 years, European Union law and especially the fundamental freedoms included in the Treaty on the Functioning of the European Union have had a significant impact on charities. The impact could have been bigger if the Proposal for a Regulation on the Statute for a European Foundation (EF) had been adopted. In that case, a European legal form for charities would have been introduced. The Proposal obliged Member States to treat the EF, its donors and its beneficiaries equal to resident charities and to grant to them the same tax incentives. However, the Member States could not agree on this Proposal, even not after the tax provision was omitted, and it was withdrawn.
Avdelning/ar
- Institutionen för handelsrätt
Publiceringsår
2020-01-17
Språk
Engelska
Sidor
248-248
Publikation/Tidskrift/Serie
Research Handbooks in European Law
Dokumenttyp
Del av eller Kapitel i bok
Förlag
Cheltenham, UK: Edgar Elgar
Ämne
- Law (excluding Law and Society)
Nyckelord
- Tax law
- European Union Law
- Charities
Aktiv
Published
ISBN/ISSN/Övrigt
- ISBN: 9781788110839
- ISBN: 9781788110846